FAC Explorer

Audit 47696

FY End
2022-12-31
Total Expended
$4.06M
Findings
4
Programs
6
Organization: Hospital Authority of Jefferson County and the City of Louisville, Geo (GA)
Year: 2022 Accepted: 2023-09-29
Auditor: Draffin & Tucker LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
47044 2022-003 Significant Deficiency - L
47045 2022-003 Significant Deficiency - L
623486 2022-003 Significant Deficiency - L
623487 2022-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.766 Community Facilities Loans and Grants $2.56M Yes 1
93.498 Covid-19 Provider Relief Fund $994,084 Yes 0
93.912 Covid-19 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $127,083 - 0
93.155 Covid-19 Rural Health Research Centers $125,617 - 0
93.697 Covid-19 Testing for Rural Health Clinics $102,596 - 0
93.461 Covid-19 Testing for the Uninsured $23,633 - 0

Contacts

Name Title Type
LR64CHJ4NNB5 Jim Harrison Auditee
4786257000 Jimmie Richter Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Hospital Authority of Jefferson County and The City of Louisville, Georgia (Authority) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, change in net position, or cash flows of the Authority. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the Authority's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Provider Relief Fund (PRF) amount reported on the Schedule represents the amount reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 4 as specified in the OMB Compliance Supplement. The Authority did not receive any Period 3 PRF payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal expenditures under loan programs include any new loans made during the year and loans outstanding at the beginning of the year for which there are continuing compliance requirements. There were no new loans for the year ended December 31, 2022. The balance of the loans outstanding as of December 31, 2022, is $2,519,681 for project 825433 and $107,383 for project 9524801CFL.
Title: Non-Cash Awards Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Hospital Authority of Jefferson County and The City of Louisville, Georgia (Authority) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, change in net position, or cash flows of the Authority. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the Authority's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Provider Relief Fund (PRF) amount reported on the Schedule represents the amount reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 4 as specified in the OMB Compliance Supplement. The Authority did not receive any Period 3 PRF payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Authority did not have any non-cash awards during the fiscal year.
Title: Subrecipients Accounting Policies: 1. The accompanying schedule of expenditures of federal awards (Schedule) includes the federal award activity of The Hospital Authority of Jefferson County and The City of Louisville, Georgia (Authority) under programs of the federal government for the year ended December 31, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U. S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Authority, it is not intended to and does not present the financial position, change in net position, or cash flows of the Authority. 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting which is consistent with the preparation of the Authority's financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. The Provider Relief Fund (PRF) amount reported on the Schedule represents the amount reported to the U.S. Department of Health and Human Services HRSA Reporting Portal for Period 4 as specified in the OMB Compliance Supplement. The Authority did not receive any Period 3 PRF payments. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. There were no awards passed through to subrecipients.

Finding Details

Finding 2022-003
Conditions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not timely submit its annual budget, projected cash flow, quarterly reports, and audited financial statements to the USDA. Criteria: The Hospital Authority of Jefferson County and The City of Louisville, Georgia is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement; however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by The Hospital Authority of Jefferson County and The City of Louisville, Georgia?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. The audited financial statements are available to the federal agency through The Hospital Authority of Jefferson County and The City of Louisville, Georgia website. Effect: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Hospital Authority of Jefferson County and The City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia agrees with this finding. See management?s corrective action plan.
Finding 2022-003
Conditions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not timely submit its annual budget, projected cash flow, quarterly reports, and audited financial statements to the USDA. Criteria: The Hospital Authority of Jefferson County and The City of Louisville, Georgia is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement; however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by The Hospital Authority of Jefferson County and The City of Louisville, Georgia?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. The audited financial statements are available to the federal agency through The Hospital Authority of Jefferson County and The City of Louisville, Georgia website. Effect: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Hospital Authority of Jefferson County and The City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia agrees with this finding. See management?s corrective action plan.
Finding 2022-003
Conditions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not timely submit its annual budget, projected cash flow, quarterly reports, and audited financial statements to the USDA. Criteria: The Hospital Authority of Jefferson County and The City of Louisville, Georgia is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement; however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by The Hospital Authority of Jefferson County and The City of Louisville, Georgia?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. The audited financial statements are available to the federal agency through The Hospital Authority of Jefferson County and The City of Louisville, Georgia website. Effect: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Hospital Authority of Jefferson County and The City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia agrees with this finding. See management?s corrective action plan.
Finding 2022-003
Conditions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not timely submit its annual budget, projected cash flow, quarterly reports, and audited financial statements to the USDA. Criteria: The Hospital Authority of Jefferson County and The City of Louisville, Georgia is responsible for reporting to the USDA throughout the life of the loan, as specifically required within the Authority?s applicable agreement, via the RD 442-2, Statement of Budget, Income, and Equity report or other acceptable report. Cause: These reports are required to be submitted, as specified in the applicable loan agreement; however, management did not maintain a list of required reports to be submitted nor was there a process in place to ensure timely filing. Context: The reports were never specifically requested throughout the year by The Hospital Authority of Jefferson County and The City of Louisville, Georgia?s USDA representative, nor was the Authority notified of its tardy submission at any point during the fiscal year. The audited financial statements are available to the federal agency through The Hospital Authority of Jefferson County and The City of Louisville, Georgia website. Effect: The Hospital Authority of Jefferson County and The City of Louisville, Georgia did not follow the guidelines as laid out in the respective loan agreement for its reporting requirements. Questioned Costs: Not applicable. Recommendation: The Hospital Authority of Jefferson County and The City of Louisville, Georgia should continue to improve its understanding of the reporting requirements as specified in the applicable loan document and create a process to ensure reports are submitted in a timely manner. Views of Responsible Officials and Planned Corrective Actions: The Hospital Authority of Jefferson County and The City of Louisville, Georgia agrees with this finding. See management?s corrective action plan.